- VAT exemption confirmed for share trading and crowdfunding services in Norway
- Tax Appeals Board Decision clarifies VAT treatment for digital marketplace services
- Two types of agreements reviewed: start-up and engagement
- Engagement agreement services qualify as VAT-exempt intermediary services
- Start-up services considered taxable
- Services for arranging share issues are exempt from VAT as financial services
- Marketplace services for secondary share trading are also VAT exempt
- Argument to treat all services as taxable administrative services was rejected
Source: globalvatcompliance.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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